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What is the New York Highway Use Tax and who needs it?

New York State imposes a highway use tax (HUT) for motor carriers operating specific motor vehicles on NYS public highways (excluding toll-paid sections of the New York State Thruway). The weight of the motor vehicle and the method that you choose to report your taxes determines the tax rate that you must pay.

In order to receive a HUT, you must first obtain a certification of registration and decal for every vehicle in your fleet.

Registration types

There are two types of registrations:

  • Any truck, tractor, or another self-propelled vehicle with a gross weight of over 18,000 pounds is required to have a HUT certification of registration. If you elect to the unloaded weight method to file your returns then certification is required for any an unloaded weight of over 8,000 pounds and any tractor with an unloaded weight over 4,000 pounds. If you elect to the unloaded weight method to file your returns.
  • An automotive fuel carrier (AFC) certificate of registration is required for any truck, trailer, or semi-trailer, or other attached device transporting automotive fuel. They must adhere to their proper use.

Other vehicles may be exempt from the HUT registration requirements if used exclusively for an exempt activity. For more information see here.

New York Highway Use Tax returns and filing requirements

It is a requirement to file for a highway use tax return even if no quarterly tax is due. This includes any other person that will pay any tax due to operated vehicles under the certificate of registration.

Your tax is determined by miles traveled for New York State public highways, and the weight of the motor vehicle.
You must choose between the gross weight method or the unloaded weight method to compute your taxes. Once you select the method, you:

  • must use the same method to compute your tax for each return filed during the year,
  • cannot change the selected method until the following year, and
  • must use it for all your vehicles.

Pay On Time and Accurately to Avoid Enforcement Actions.

Unpaid tax bills should be paid immediately. Paying all bills will help to avoid accruing larger penalties, increasing interest rates, and will avoid civil enforcement actions including tax warrants, levies, income executions, and seizure and sale of assets.

How to get the New York Highway Use Tax registration certificate and decals?

DOT Operating Authority can handle any type of paperwork concerning the IFTA license and fuel permits. We provide a full-spectrum registration service for your business. Our agents process all documentation carefully and effectively. By using our services, you will receive the required permit, license and application as easy and painlessly as possible! We are always ready to help you file for your business. Give us a call at (888) 669-4383 and get these permits same day!

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